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I-3 - Taxation Act

Section 844.7
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844.7. If an insurer’s reserve transition amount in respect of an insurance business carried on by it is negative, the reserve transition amount, expressed as a positive amount, must be deducted in computing the insurer’s income for its transition year from the insurance business.
2010, c. 25, s. 94; 2023, c. 19, s. 73.
844.7. If a life insurer’s reserve transition amount in respect of a life insurance business carried on by it in Canada is negative, the reserve transition amount, expressed as a positive amount, must be deducted in computing the life insurer’s income for its transition year from the life insurance business.
2010, c. 25, s. 94.
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